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2024 (9) TMI 898 - HC - GSTChallenge to SCN - second SCN for the same tax period has been adjudicated and a demand of the exact same amount created against the petitioner - identical demand raised by two different officers of the same jurisdiction - HELD THAT - Perusal of the order dated 25.12.2023 passed on show cause notice dated 21.09.2023 and order dated 17.12.2023 passed on show cause notice dated 24.09.2023 show that both the show cause notices and orders pertaining to the same tax period i.e. July, 2017 to March, 2018 and both orders have been passed by two different officers but of the same jurisdictional office i.e. AVATO, Ward-93, Zone-B, Delhi. Both the show cause notices create nearly identical demand. The order dated 25.12.2023 creates the demand of Rs. 15,53,240/- and the order dated 17.12.2023 creates a demand of Rs. 15,53,234/-. Keeping in view the fact that both the show cause notices and orders pertain to the same tax period i.e. July 2017 to March 2018 and raise identical demand by two different officers of the same jurisdiction and further noticing the submission of the petitioner that replies could not be filed to the show cause notices, both the orders dated 17.12.2023 and 25.12.2023 are set aside. The proceedings on the Show Cause Notices dated 21.09.2023 and 24.09.2023 are clubbed and shall be re-adjudicated by one proper officer in accordance with law. Petition disposed off.
The High Court set aside two orders creating demands against the petitioner for the same tax period, directing re-adjudication by one proper officer. The petitioner must reply to both show cause notices within 30 days, and the proper officer will adjudicate within the prescribed period. The Court did not comment on the merits of the parties' contentions.
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